Budget 2014: Caroline Flint and 10p income tax rate

18 March 2014 Last updated at 13:59 GMT

George Osborne should bring in a 10p tax rate, which would give back £100 a year to 24 million taxpayers, the shadow energy secretary has explained.

In her message ahead of Wednesday's Budget, Caroline Flint said a new mansion tax and getting rid of the married couple's tax allowance would pay for the measure, after her party made a "mistake" in abolishing it.